16 GCA § 25107: Review and Reporting.

(a) The Guam Department of Revenue and Taxation shall review the effectiveness of this Chapter to include total taxes collected under this Chapter.

(b) Recommendations for any necessary amendments to improve the Act shall be included in the annual report for each calendar year, which shall be submitted to I Liheslatura and I Maga'hågan/Maga'låhen Guåhan one hundred eighty (180) days after the end of the calendar year.